This thesis deals with the taxation powers of municipalities in the ČR property taxes. The thesis is divided into the theoretical and practical part. The practical part describes the property tax in the budgets of municipalities and the powers that municipalities can use to adjust the tax base or tax rates. The goal of this thesis is to systemize the use of tax powers in the real estate tax by municipalities in the country. A sub-goal is to map and analyze individual tax powers municipalities have available to assess the extent of their use and effectiveness.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:50316 |
| Date | January 2011 |
| Creators | VOZKOVÁ, Lenka |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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